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ps3-themes.com is the best hands down Ps3/Pc capable playstation theme downloading site available to this day. With a link to a Theme builder. It has the Top 50 highest rated themes, and the top 50 most popular themes. As well as some bad ass categories such as:
* Adult/18+ GIGGIDY
* Animals/Nature
* Art/Graphics
* Cars/Transportation
* Comics/Anime
* Gaming
* Holiday/Seasonal
* Misc
* Movies/TV
* Music
* People
* Sports
* Tech

as well as a theme discussion forum. So have fun :]